 "Goods and services tax, gst")
The Bombay High Court has quashed an order by the GST authorities which had rejected the refund claim of Colgate Global Business Services Ltd.
The court has set aside the order since the deputy commissioner of state tax did not provide any reasons while rejecting the order.
The court said providing reasons is mandatory under Rule 92(3) under the Central GST Act. As such the order passed by the tax official was in breach of this provision and deserves to be set aside.
